2024-02-15T09:23:51-06:00 2023-03-31 751044330 LANE GORMAN TRUBITT LLC 2626 HOWELL ST SUITE 700 DALLAS TX 75204 990 2022-04-01 262853159 ACPA RESEARCH & EDUCATION FOUNDATION ACPA 9725067216 5605 N MACARTHUR BLVD 340 IRVING TX 75038 STEVEN HAWKINS ACPA PRESIDENT 9725067216 2024-02-14 1 STEVEN HAWKINS 999009999 0 KEVIN WARNEKE P01294950 2148717500 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z STEVEN HAWKINS 5605 N MACARTHUR BLVD 340 IRVING TX 75038 604364 0 X N/A X 2008 TX TO PROVIDE FUNDING FOR RESEARCH THAT SUPPORTS THE LONG-TERM COMPETITIVENESS OF THE PRE-CAST CONCRETE PIPE AND BOX CULVERT INDUSTRY IN THE UNITED STATES. 13 13 0 48 0 0 536692 578112 0 0 576 10502 -94926 -142794 442342 445820 75953 125000 0 0 20847 21243 0 0 0 123245 231847 220045 378090 222297 67730 1096043 1225320 33902 95449 1062141 1129871 THE ORGANIZATION WAS ESTABLISHED TO PROVIDE FUNDING FOR RESEARCH THAT SUPPORTS THE LONG-TERM COMPETITIVENESS OF THE PRE-CAST CONCRETE PIPE AND BOX CULVERT INDUSTRY IN THE UNITED STATES, INCLUDING THE HUNDREDS OF MEN AND WOMEN EMPLOYED IN, AND SUPPORTED BY, THE INDUSTRY. 0 0 347327 125000 PROVIDE GRANTS TO ENTITIES THAT OFFER OPPORTUNITIES FOR LEARNING ABOUT CONCRETE PIPE AND THE INDUSTRY AND FOR INDIVIDUALS TO ATTEND SEMINARS AND SCHOOLS THAT FOSTER KNOWLEDGE OF CONCRETE PIPE. 347327 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X ROSALIND ROSS 9725067216 5605 N MACARTHUR BLVD SUITE 340 IRVING TX 75038 KURT JOHNSON CHAIRMAN 0.50 1.00 X X 0 0 0 STEVE HOESING VICE CHAIRMAN 0.25 1.00 X X 0 0 0 THOMAS G HARTLEY TREASURER 0.25 1.00 X X 0 0 0 ROCKY LORENZ SECRETARY 0.25 1.00 X X 0 0 0 BRANIMIR KOVAC PAST CHAIRMAN 0.25 1.00 X X 0 0 0 BILL E WASHABAUGH NE REGION REPRESENTATIVE 0.10 0.25 X 0 0 0 ALAN ZIPPERER SE REGIONAL REPRESENTATIVE 0.10 0.25 X 0 0 0 TODD LAKER ASSOCIATE REPRESENTATIVE 0.10 0.25 X 0 0 0 DAVID SWENSON ASSOCIATE REPRESENTATIVE 0.10 0.25 X 0 0 0 MARK OMELANIEC CAN REGIONAL REPRESENTATIVE 0.10 0.25 X 0 0 0 ADAM DISBROW AT-LARGE REPRESENTATIVE 0.10 0.25 X 0 0 0 SCOTT HOFER AT-LARGE REPRESENTATIVE 0.10 0.25 X 0 0 0 DAVID MARCHBANKS INDIVIDUAL MEMBERSHIP 0.10 0.25 X 0 0 0 STEVEN HAWKINS ACPA PRESIDENT 1.00 39.00 X 0 226551 25494 GINNY HORRELL CONTROLLER 8.00 32.00 X 0 131327 23999 KIMBERLY SPAHN FOUNDATION PRESIDENT 4.00 36.00 X 0 192607 7023 0 550485 56516 0 0 1 0 0 308486 269626 149419 578112 10502 10502 15750 308486 158544 -142794 -142794 445820 0 0 -132292 80000 80000 45000 45000 19736 19736 1507 1507 9300 9300 220 220 RESEARCH PROJECTS 222327 222327 378090 347327 30763 0 637943 882764 204724 256000 253376 86556 1096043 1225320 33902 95449 33902 95449 X 902568 878055 159573 251816 1062141 1129871 1096043 1225320 67730 0 X X 0 1 X 1 0 X 453211 335578 648597 536692 578112 2552190 453211 335578 648597 536692 578112 2552190 732448 1819742 869 364 576 10502 12311 2564501 0.70960 0.73380 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 454945 9125 9125 445820 0 445820 387215 9125 9125 378090 0 378090 PART X, LINE 2: FIN 48 (ASC 740) FOOTNOTE FOLLOWING IS THE TEXT FROM THE FOOTNOTES OF THE ORGANIZATION'S AUDITED CONSOLIDATED FINANCIAL STATEMENTS: THE ACPA IS A NONPROFIT ORGANIZATION AND IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(6) OF THE UNITED STATES INTERNAL REVENUE CODE (THE "CODE"). THE PAC IS CONSIDERED TO BE EXEMPT FROM FEDERAL INCOME TAX AS ITS INTEREST INCOME IS BELOW THE DE MINIMIS FILING LIMIT AND ALL OTHER RECEIPTS ARE CONSIDERED TO BE CONTRIBUTIONS FROM MEMBERS. THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE CODE. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAX HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. GAAP REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE ASSOCIATION'S FINANCIAL STATEMENTS TO DETERMINE WHETHER THE TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE LIKELY THAN NOT THRESHOLD WOULD BE RECORDED AS A TAX BENEFIT OR EXPENSE IN THE CURRENT YEAR. A RECONCILIATION IS NOT PROVIDED HEREIN, AS THE BEGINNING AND ENDING AMOUNTS OF UNRECOGNIZED BENEFITS ARE ZERO, WITH NO INTERIM ADDITIONS, REDUCTIONS, OR SETTLEMENTS. HOWEVER, THE CONCLUSIONS REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES WILL BE SUBJECT TO REVIEW AND MAY BE ADJUSTED AT A LATER DATE BASED ON FACTORS INCLUDING, BUT NOT LIMITED TO, ONGOING ANALYSIS OF TAX LAWS, REGULATIONS, AND INTERPRETATIONS THEREOF. THE ASSOCIATION'S INFORMATIONAL RETURNS FILED IN THE U.S. FEDERAL JURISDICTION ARE GENERALLY SUBJECT TO EXAMINATION FOR THREE YEARS AFTER THE LATER OF THE DUE DATE OR DATE OF FILING. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES RECLASSIFIED TO REVENUE 9,125. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES RECLASSIFIED TO REVENUE 9,125. AUCTION 324236 308486 15750 149419 9125 324236 308486 15750 149419 9125 158544 -142794 SCHEDULE G, PART II, LINE 11 FUNDRAISING EVENT THE AUCTION HAD GROSS RECEIPTS OF $324,236 AND DIRECT EXPENSES OF $158,544, RESULTING IN A NET PROFIT OF $165,692. ACCORDING TO THE IRS INSTRUCTIONS, THE ORGANIZATION IS REQUIRED TO RECLASSIFY THE CHARITABLE PORTION OF ITS FUNDRAISING GROSS RECEIPTS OF $308,486 TO CONTRIBUTION REVENUE ON FORM 990, PART VIII, STATEMENT OF REVENUE, LINE 1C. AS A RESULT, WHILE THE SCHEDULE G SHOWS A NET LOSS OF $142,794, THE AUCTION ACTUALLY HAD A NET PROFIT OF $165,692. 1 THE UNIVERSITY OF TEXAS AT ARLINGTON 701 S NEDDERMAN BOX 19145 ARLINGTON TX 76019 756000121 501(C)(3) 40000 0 TO PURSUE RESEARCH IN THE AREA OF PHASE 1-B CRACK STUDY AMERICAN ROAD AND TRANSPORTATION BUILDERS ASSOCIATION 250 E STREET NW 900 WASHINGTON DC 20024 530026395 501(C)(6) 40000 0 MARKET RESEARCH PROJECT 1 1 SCHOLARSHIPS 2 5000 PIPE SCHOOL SCHOLARSHIPS 38 40000 PART I, LINE 2: THE ORGANIZATION PROVIDES SCHOLARSHIPS FOR THE REGISTRATION TO THE ACPA PIPE SCHOOL TO EMPLOYEES OF A DEPARTMENT OF TRANSPORTATION, MUNICIPALITY, OR AN ENGINEERING FIRM THAT WORKED ON PROJECTS UTILIZING ACPA PRODUCTS. THE FOUNDATION PROVIDES ONE SCHOLARSHIP TO A STUDENT ENROLLED IN A HIGHER LEARNING INSTITUTION. ALL CRITERIA AND SCHOLARSHIP APPLICATIONS RECEIVED ARE MAINTAINED ON FILE AT THE ACPA OFFICES. 0 0 0 0 0 0 0 0 0 STEVEN HAWKINS ACPA PRESIDENT 0 203051 0 23500 0 0 0 9398 0 16096 0 252045 0 0 KIMBERLY SPAHN FOUNDATION PRESIDENT 0 175967 0 16640 0 0 0 6922 0 101 0 199630 0 0 GINNY HORRELL CONTROLLER 0 131327 0 0 0 0 0 16699 0 7300 0 155326 0 0 X DONATED AUCTION ITEMS 11 149419 FAIR MARKET VALUE 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS PROVIDING THE NUMBER OF CONTRIBUITONS RECEIVED. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERSHIP OF THE FOUNDATION WILL CONSIST OF ALL MEMBERS OF THE RELATED ORGANIZATION AMERICAN CONCRETE PIPE ASSOCIATION, EIN #36-2085805. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS OF THE RELATED ORGANIZATION THE AMERICAN CONCRETE PIPE ASSOCIATION (ACPA) WILL ALSO SERVE AS THE BOARD OF DIRECTORS OF THE FOUNDATION. THE MEMBERS OF THE ACPA (WHO ALSO SERVE AS MEMBERS OF THE FOUNDATION) ELECT ALL OF THE DIRECTORS OF THE ACPA'S BOARD AND THUS THEY ALSO ELECT ALL MEMBERS OF THE FOUNDATION'S BOARD. FORM 990, PART VI, SECTION A, LINE 7B EACH MEMBER OF THE ACPA'S ACTIVE MEMBER CLASS THAT ARE IN GOOD STANDING ARE ENTITLED TO ONE VOTE IN PERSON OR BY PROXY AT EACH MEMBER MEETING. ACTIVE MEMBERS HAVE THE POWER TO VOTE ON AND APPROVE: BYLAW AMENDMENTS, CLASS SCHEDULES AND RATES, AND ANY OTHER MAJOR CHANGES OR DECISIONS FOR BOTH THE ACPA AND THE FOUNDATION. FORM 990, PART VI, SECTION B, LINE 11B REVIEW OF FORM 990 FORM 990 IS PREPARED BY OUTSIDE ACCOUNTANTS AND IS REVIEWED BY THE PRESIDENT AND THE CONTROLLER BEFORE BEING SIGNED AND FILED. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY THE FOUNDATION'S CONFLICT OF INTEREST QUESTIONNAIRE IS COMPLETED AND SIGNED BY THE MEMBERS OF THE BOARD OF DIRECTORS, OFFICERS, AND KEY EMPLOYEES ON AN ANNUAL BASIS. ANY CONFLICT OF INTEREST ISSUES EVIDENT FROM THE QUESTIONNAIRES OR BY ANY OTHER MEANS ARE INVESTIGATED BY THE EXECUTIVE COMMITTEE AND/OR LEGAL COUNSEL, AS THEY ARE NEEDED. FORM 990, PART VI, SECTION B, LINE 15 DETERMINATION OF COMPENSATION: ALL EMPLOYEES OF THE FOUNDATION ARE COMPENSATED THROUGH THE RELATED ORGANIZATION AMERICAN CONCRETE PIPE ASSOCIATION (ACPA), INCLUDING THE FOUNDATION'S PRESIDENT. THE FOUNDATION REIMBURSES THE ACPA FOR THE PORTION OF THE FOUNDATION'S PRESIDENT'S SALARY ALLOCABLE TO THE FOUNDATION. THE ACPA'S PROCESS FOR DETERMINING COMPENSATION FOR THE PRESIDENT AND KEY PERSONNEL (WHICH INCLUDES THE FOUNDATION'S PRESIDENT) INVOLVES AN INDEPENDENT EXECUTIVE COMMITTEE'S ANNUAL REVIEW AND APPROVAL OF ALL SALARY INCREASES. THE REVIEW INVOLVES COMPARABILITY DATA AND INCLUDES DOCUMENTATION OF THE COMPENSATION DECISIONS. THE ACPA'S PRESIDENT PERFORMS THE ANNUAL REVIEW AND ASSIGNS COMPENSATION FOR ALL OTHER EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS TO THE PUBLIC THE DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THE REALTED ORGANIZATION (AMERICAN CONCRETE PIPE ASSOCIATION) HAS AN AUDIT COMMITTEE WHOSE DUTIES INCLUDE REVIEWING THE PERFORMANCE AND INDEPENDENCE OF THE INDEPENDENT AUDITOR OF THE CONSOLIDATED FINANCIAL STATEMENTS. THE INDEPENDENT AUDITOR WILL REPORT DIRECTLY TO THE AUDIT COMMITTEE AND THE AUDIT COMMITTEE WILL OVERSEE THE RESOLUTION OF DISAGREEMENTS BETWEEN ACPA MANAGEMENT AND THE INDEPENDENT AUDITOR IF THEY ARISE. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR. AMERICAN CONCRETE PIPE ASSOCIATION 5605 N MACARTHUR BLVD SUITE 340 IRVING TX 75038 362085805 PROMOTE CONCRETE PIPE INDUSTRY TX 501(C)(6) N/A N/A 0 AMERICAN CONCRETE PIPE ASSOCIATION PAC 5605 N MACARTHUR BLVD SUITE 340 IRVING TX 75038 010897822 POLITICAL ACTION COMMITTEE TX 527 N/A AMERICAN CONCRETE PIPE ASSOCIATION 1 0 0 0 0 1 0 0 0 0 0 0 0 1 1 1 1 1 0 0